Let $Y \subset \mathbb{R}^M$, then the normal bundle $N(Y)$ is a manifold. (page71)
First the proof defines $Y = \{ \psi (y) = 0 \}$ and take a open set $\tilde{U} \subset \mathbb{R}^M$ around a point $y$ and a submersion $\phi: \tilde{U} \to \mathbb{R}^{codim Y}$ with open set $\tilde{U} \cap Y = U = \phi^{-1}(0)$ in $Y$. Now they went on to prove $d\phi_y:\mathbb{R}^M \to \mathbb{R}^k$ has kernel $T_y(Y)$. I don't understand why the kernel is the tangent space.
So I tried rank nullity $\dim \ker d\phi_y + \dim Im d\phi_y = \dim \tilde{U}$
and I get $\dim \ker d\phi_y + codim(Y) = \dim \tilde{U}$. What is the dimension of $\tilde{U}$ here? And how do I know that $\dim \tilde{U} = M$?
Because if it is $M$ then $\ker (d\phi_y) \approx T_y(Y)$ (I am not sure why the isomorphism is identity though).